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Lund & Associates is pleased to announce that Theresa MacDonald, CPA, CGA, has joined our practice as of January 2, 2019.  Welcome Theresa!

2018 Personal Tax Rates

 

Ordinary Income

Dividends (Eligible)

Dividends (Ineligible)

Capital Gains

Up to $43,000

20.05%

0%

7.81%

10.03%

$43,000 to $46,600

 

24.15%

0%

12.57%

12.08%

$46,600 to $75,600

29.65%

6.39%

18.95%

14.83%

$75,600 to $86,000

31.48%

8.92%

21.07%

15.74%

$86,000 to $89,100

 

33.89%

12.24%

23.87%

16.95%

$89,100 to $93,200

37.91%

17.79%

28.53%

18.95%

$93,200 to $144,500

 

43.41%

25.38%

34.91%

21.70%

$144,500 to $150,000

46.41%

29.52%

38.39%

23.20%

$150,000 to $205,800

 

47.97%

31.67%

40.20%

23.98%

$205,800 to $220,000

 

51.97%

37.19%

44.842%

25.98%

Greater than $220,000

 

53.53%

39.94%

46.65%

26.76%

 2018 Corporate Tax Rates

 

CCPC up to $500,000

 

13.50%

Ordinary corporate income

 

26.50%

Manufacturing and processing corporate rate

 

25.00%

Investment income

 

50.17%

Refundable portion of tax on investment income

 

30.67%

Net of refundable on investment income

 

19.50%

Dividend refund

 

38.33%

Tax on portfolio dividends

 

38.30%

Dividend gross-up (eligible)

 

38.00%

Dividend gross-up (ineligible)

 

16.00%

 

A New Consulting Division at Lund & Associates …

Services Relating to the Sale of a Business

 

We are excited to announce that we are expanding at Lund & Associates to include a consulting division to offer services relating to the planning for and actual sale of a business at a maximum value.

  • Valuing the business
  • Preparing the business for sale to maximize value
  • Minimizing risk factors for a purchaser  that affect the ability to sell the business
  • Tax planning relating to the sale of a business
  • Preparing information documents to assist in the sale process
  • Identifying potential buyers and approaching the buyers
  • Assisting with the negotiation of terms to the point of a Letter of Intent
  • Coordinating document flow with banks/lenders involved in the business and sales transaction
  • Liaison with lawyers to assist in preparation of agreements

We have developed expertise in this area over several years as we have been working with owner-managers right through their business cycle from start-up to eventual  sale of the business.

In most cases planning for the sale of a business should begin several years before the planned sale date.

If you, or anyone you know, are interested in discussing how we can help you prepare for the Sale of a Business, please contact Brad Lund at bradl@lundandassociates.com .

 

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